Using left needle, pick up 10 sts along side of heel (the trick to making this heel look good, is to pick up these sts along side evenly spaced & knit them very tight), knit them, then continue across 19 center (instep) sts.

Work stockinette st on remaining 11 sts for 17 rows, ending with a knit row. Work this half of heel as follows:

Next Row: P 2, p 2 tog, p 1, turn, sl 1, k 3, turn.

Next Row: Knit.

Next Row: P 3, p 2 tog, p 1, turn, sl 1, k 4, turn.

Next Row: Knit.

Next Row: P 4, p 2 tog, p 1, turn, sl 1, k 5, turn.

Next Row: Knit.

Next Row: P 5, p 2 tog, p 1  7 sts on needle.

Using left needle, pick up 10 sts along side of heel (the trick to making this heel look good, is to pick up these sts along side evenly spaced & purl them very tight), purl them, then continue purling across all sts.

Continue decreasing in same way, until 17 sts remain. Leaving sts on needle, cut yarn leaving short tail, then use a crochet hook to pull tail through rem sts & remove needle. Pull sts tightly, then pull tail through opposite beginning st and secure. I did it this way, so the toe doesnt have any bumps or uneven edge.

The trick to having a flat seam:

Using an iron, press edges flat, as knitted edges always have a tendency to curl under. Then I used a matching needle & thread to sew seam together, making sure that I just caught 1 strand of yarn from each edge, and not pulling extremely tight. This will keep your edge smooth & flat.

Using same needle & thread, sew any loose yarn ends in place, fold top of sock over, and you have a darling pair of sockies for a little one!

This pattern also works great for larger socks. You can make the ribbing longer, foot length longer, use a heavier yarn, larger needle, etc.